IPA and IR35: Difference between pages
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''UK | ''UK tax''. | ||
Tax rules designed to combat the avoidance of tax and national insurance contributions by nominally independent contractors deemed to be effectively employees. | |||
Additional Income Tax and National Insurance is payable, as if the contractor had been employed directly by the end-client. | |||
== See also == | == See also == | ||
* [[ | * [[Income Tax]] | ||
* [[ | * [[National insurance contributions]] | ||
* [[ | * [[Tax avoidance]] | ||
Revision as of 19:44, 14 May 2016
UK tax.
Tax rules designed to combat the avoidance of tax and national insurance contributions by nominally independent contractors deemed to be effectively employees.
Additional Income Tax and National Insurance is payable, as if the contractor had been employed directly by the end-client.
